Effective tax rates for expenditure based tax incentives - Corporate in Slovak Republic
Slovak Republic: Effective tax rates for expenditure based tax incentives - Corporate was -14.95 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates for expenditure based tax incentives - Corporate in Slovak Republic, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Slovak Republic is -14.95 Percentage of taxable income, measured in 2025.
Compared with earlier readings it is down 14.3% on the previous year and up 22.9% over ten years.
Effective tax rates for expenditure based tax incentives - Corporate in Slovak Republic, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -19.38 Percentage of taxable income | — |
| 2020 | -25.68 Percentage of taxable income | +32.5% |
| 2021 | -25.68 Percentage of taxable income | -0.0% |
| 2022 | -13.08 Percentage of taxable income | -49.1% |
| 2023 | -13.08 Percentage of taxable income | -0.0% |
| 2024 | -13.08 Percentage of taxable income | -0.0% |
| 2025 | -14.95 Percentage of taxable income | +14.3% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -19.38 Percentage of taxable income | -19.38 Percentage of taxable income | -19.38 Percentage of taxable income | 1 |
| 2020s | -17.59 Percentage of taxable income | -25.68 Percentage of taxable income | -13.08 Percentage of taxable income | 6 |
Countries ranked near Slovak Republic
- 1 Colombia 0 Percentage of taxable income compare
- 1 Costa Rica 0 Percentage of taxable income
- 1 Israel 0 Percentage of taxable income
- 1 Latvia 0 Percentage of taxable income
- 1 Luxembourg 0 Percentage of taxable income
- 1 Switzerland 0 Percentage of taxable income
- 1 Türkiye -2.64 Percentage of taxable income compare
- 1 Argentina 0 Percentage of taxable income
- 1 Bulgaria 0 Percentage of taxable income
- 1 India 0 Percentage of taxable income
- 1 Indonesia 0 Percentage of taxable income
- 1 Malta 0 Percentage of taxable income
- 2 Viet Nam -7.8 Percentage of taxable income compare
More economy & growth data for Slovak Republic
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.7 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.82 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 44.54 Percentage of GDP (2029)
- Index of digital trade integration and openness 0.1927 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0451 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0195 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0122 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0727 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0431 Index (2024)
- Corporate income tax (CIT) - statutory and targeted small business 24 Percentage of taxable income (2026)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Slovak Republic?
- Effective tax rates for expenditure based tax incentives - corporate in Slovak Republic was -14.95 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Slovak Republic?
- The highest recorded value was -13.08 Percentage of taxable income in 2022.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Slovak Republic?
- The lowest recorded value was -25.68 Percentage of taxable income in 2020.
- How does Slovak Republic rank for effective tax rates for expenditure based tax incentives - corporate?
- Slovak Republic ranks 3rd out of 3 groups with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Slovak Republic?
- Over the last ten years it is up 22.9%. The long-run trend across the full record is rising.
- Where does this Slovak Republic data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 7 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.